The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital
Meidijati Meidijati () and
Yvonne Augustine ()
Additional contact information
Meidijati Meidijati: Faculty of Economics and Business, Trisakti University, Indonesia
Yvonne Augustine: Faculty of Economics and Business, Trisakti University, Indonesia
Technium Social Sciences Journal, 2022, vol. 31, issue 1, 371-387
Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to officials/employees who meet the requirements as respondents. GIC does not strengthen the TAC effect on ESG and CAC effect on ESG, and GIC strengthens the GAC effect on ESG.
Keywords: ESG; Tax Accounting; Green Accounting; Carbon Accounting; Green Intellectual Capital; Indonesia (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:31:y:2022:i:1:p:371-387
Access Statistics for this article
Technium Social Sciences Journal is currently edited by Tasente Tanase
More articles in Technium Social Sciences Journal from Technium Science
Bibliographic data for series maintained by Tasente Tanase ().